Jurnal Minds: Manajemen Ide dan Inspirasi Vol. 8, No.1 (June) 2021: 39-48 39 *Corresponding author :andimattingaragau@gmail.com DOI: 10.24252/minds.v8i1.20288 ISSN-E: 2597-6990 ISSN-P: 2442-4951 http://journal.uin-alauddin.ac.id/index.php/minds Publisher: Program Studi Manajemen Universitas Islam Negeri Alauddin Makassar “TURUN” AS PARTICIPATORY BUDGETING PRACTICES BASED ON SIRI' NA PESSE AT THE DEATH CEREMONY IN BAEBUNTA, NORTH LUWU REGENCY, INDONESIA Andi Mattingaragau Tenrigau*, Herawati Dahlan, Nur Aida Universitas Fajar, Indonesia ABSTRACT: This study aims to determine participatory budgets of siri’ na pesse in “turun” tradition of death events in Baebunta, Luwu Utara Regency. The study uses an interpretive paradigm with a methodological and ethnographic design of siri’ na pesse. The results show that "turun" is a participation form of maega (society) in mobilizing a budget based on a sense of pesse (empathy) and siri’ (shame). The budget mobilization process consists of three parts, namely planning, determining sources, and budget allocation. The first part begins with an internal meeting of the bereaved and relative families; secondly, determining the almost-equally-divided source of the budget; thirdly, the budget allocation to finance the funeral procession and the night of takziah (condolence). The activities properly show the upright siri’ (self-esteem) for the bereaved family. Keywords: Budget, Siri’ Na Pesse, Ethnography, Death Ceremony Submitted: 15 March 2021; Revised: 22 March, 5 & 28 April 2021; Accepted: 04 May 2021